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随着我国城市化水平的提高,经济税源也加速向城市集中,尤其是向大城市集中。所以,在客观上要求集中管理资源,将税收的管理重心向大城市转移,将税收管理的资源向大城市倾斜,逐步实现以大城市为中心的集约化管理。目前,大城市的税收征管由于存在各种问题而导致征管效率的较大损失。制约大城市税收征管效率的因素有很多,但相对而言,征纳交易费用、征管资源配置、税收服务体系建设应是三大关键因素。节约征纳交易费用、科学配置征管资源和完善税收服务体系是提升大城市税收征管效率的重要途径。
With the improvement of the level of urbanization in our country, the source of economic tax also accelerates to concentrate on cities, especially to large cities. Therefore, it is objectively required to centrally manage resources, shift the focus of tax administration to large cities, tilt the resources for tax administration to major cities and gradually realize intensive management centered on big cities. At present, due to the existence of various problems in the tax collection and administration of big cities, great loss of collection efficiency has been caused. There are many factors restricting the efficiency of tax collection in big cities, but relatively speaking, the three key factors should be the collection of transaction costs, the allocation of collection resources and the construction of a tax service system. Saving transaction fees, allocating resources scientifically and improving tax service system are important ways to enhance the efficiency of tax collection in big cities.